In the result, this appeal of assessee is allowed
Bench: Shri Mahavir Prasad & Shri B.M. Biyani
23A), 10(23B), 10(23C)(iv), 10(23C)(v), 10(23C)(vi), 10(23C)(via) 15 Amount eligible for exemption under section 0 10(23C)(iiiad), 10(23C)(iiiae), 10(24), 10(46), 10(47) 16 Amount eligible for exemption under any 38822803 clause, other than those at 14 and 15, of section 10 Ld. AR submitted that since there